APCT Department – migration from Model -1 to Model -2 Category state w.e.f 06/11/2019 –modification of functions assigned to the proper officers- guidelines and instructions issued for implementation of functions assigned -– regarding
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Migration to model two system centralises GSTN BO registration roles and mandates Assistant Commissioner oversight. Migration to a uniform Model 2 GSTN BO centralises registration approvals and splits officer roles into Registrations and Registration Enforcement. The Assistant Commissioner (ST) is the proper officer for suo moto registrations and must give prior manual approval before any cancellation, revocation or core amendment initiated by the registering authority, with manual records retained for ten years. Post registration physical verifications are authorised by the AC(ST) in APTis, assigned to officers not below GSTO (excluding the approving GSTO), reported via a mobile app, and followup actions are instructed by the AC(ST).
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Provisions expressly mentioned in the judgment/order text.
Migration to model two system centralises GSTN BO registration roles and mandates Assistant Commissioner oversight.
Migration to a uniform Model 2 GSTN BO centralises registration approvals and splits officer roles into Registrations and Registration Enforcement. The Assistant Commissioner (ST) is the proper officer for suo moto registrations and must give prior manual approval before any cancellation, revocation or core amendment initiated by the registering authority, with manual records retained for ten years. Post registration physical verifications are authorised by the AC(ST) in APTis, assigned to officers not below GSTO (excluding the approving GSTO), reported via a mobile app, and followup actions are instructed by the AC(ST).
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